SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 15, 2013
Idera Pharmaceuticals, Inc.
(Exact Name of Registrant as Specified in Charter)
Registrants telephone number, including area code: (617) 679-5500
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
Item 8.01. Other Events.
Retrospective Reporting of Additional Information in Response to Adoption of New Accounting Standard
The Company is filing this Current Report on Form 8-K to disclose the retrospective impact of the adoption of the Financial Accounting Standards Boards amended accounting standard, Presentation of Comprehensive Income, an amendment to Accounting Standards Codification Topic 220, Comprehensive Income (ASU No. 2011-05, as amended by ASU No. 2011-12) (the New Accounting Standard) on its historical financial statements in the Companys most recent Annual Report on Form 10-K. ASU No. 2011-05, which the Company adopted beginning with its fiscal quarter ended March 31, 2012, requires, among other things, that the Company disclose the components of comprehensive income (loss) either in a single continuous statement of comprehensive income (loss) or in two separate but consecutive statements. The retrospective application of the New Accounting Standard has not yet been reflected in the Companys annual financial statements, however, the information is provided in the table below. The table below presents the Companys Consolidated Statements of Comprehensive Income (loss) for each of the three years ended December 31, 2011, 2010 and 2009 and should be read in conjunction with the Companys 2011 Annual Report on Form 10-K for the year ended December 31, 2011, which previously included this information in the Consolidated Statements of Stockholders Equity.
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Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.